Issuing an AWG for goods moved in framework of Eurasian Economic Union

The admission of the Republic of Kazakhstan to the Customs Union (EEU) and the abolition of customs control at the state border with the Russian Federation and other EEU countries cause some problems for tax authorities in terms of collecting indirect taxes on imported goods, such as imports to fictitious receiver of goods («false import», «false transit»), the facts of the export of goods from the list of WTO exemptions to the EEU countries.

In this regard, the CRC of the Ministry of Finance of the Republic of Kazakhstan decided to introduce electronic shipping documents for the import and export of goods within the EAU. The basic meaning of the introduction of an AWG is:

- Preventing the export of goods from the list of WTO exemptions to the EEU countries;

- Reducing of underground market, suppression of "false import", "false transit";

- Tracking for tax purposes from the moment of import of goods into the territory of the Republic of Kazakhstan to its sale;

- The early identification of fictitious transactions and responding based on a risk management system.

 

Issuing an AWG for goods moved in framework of Eurasian Economic Union Registration of the AWG is provided for by the Tax Code and Order of the Ministry of Finance of the Republic of Kazakhstan No. 1424 «On approval of the list of goods subject to the obligation to issue accompanying waybills for goods, as well as the rules of registration and their document flow».

Today, issuing an AWG is carried out in a pilot mode on the basis of the Order of the inistry of Finance of the Republic of Kazakhstan dated November 16, 2020 No. 1104 «On approval of the Rules and deadlines for the implementation of the project for issuing accompanying waybills for goods and their document flow».

Because of the incoming proposals of representatives of the business community to provide additional time to prepare for the mandatory introduction of the AWG, it was decided to extend the terms of the pilot project on excisable goods, import/export within the EEU and goods of «Virtual warehouse» until 1 April 2022.

The pilot project is mandatory, but administrative penalties are not applied.

 

AWGs are issued within the following time periods:

in implementing:

shipping by air transport – Not later than 1 (one) working day following day of arrival (departure) of air transport;

railway transportation, international road transportation - before crossing the State border of the Republic of Kazakhstan;

other shipment (transportation) of goods:

at import of goods to the Republic of Kazakhstan:

from the territory of non EEU member states - no later than the beginning of the movement, sale of alcoholic beverages for which customs clearance has been carried out;

from the territory of EEU member states – before crossing the State border of the Republic of Kazakhstan.

at export of goods from the Republic of Kazakhstan to the territory of States, which are non-members of EEU and Member States of EEU – no later than the beginning of the movement, sale and (or) shipment of goodsв.

The accompanying waybills are issued in the IS EI by means of the "Virtual Warehouse" module (hereinafter - VW).

The procedure for applying an AWG at import:

  1. The AWG is issued for all goods imported from the EEU countries except goods transported by passenger vehicles;
  2. Upon passing the state border of the Republic of Kazakhstan, the carrier says a number of the AWG or BIN of a taxpayer to the ECA employee located at the checkpoint;
  3. The ECA employee checks the data of the AWG with the cargo actually transported; (if the data of the car or the route in the AWG are different, it is possible not to alter the AWG, the UEC specialist will enter the actual data into the IS);
  4. The recipient confirms (or rejects) AWG within 20 working days after the date of registration of the AWG in the IP – such a period is provided for correction, cancellation or recall, exception - for excisable goods, confirmation must be carried out within 5 working days;
  5. After the importer has fulfilled the tax obligations on imported goods, i.e. payment of indirect taxes and submitted the TRF, he needs to compare the 328.00 form and the AWG in the EI IS. If there is no provision for the sale of imported goods, then a comparison is not necessary.

According to AWGs, issued for for the export of goods. Confirmation of such AWGs in the system is not required, because the system is designed only for the Republic of Kazakhstan. Therefore, the goods issued for export are automatically subsequently debited from the VW.

The advantages of introducing of AWGs

  1. First of all, it is the optimization of document flow. AWGs replace 5 documents – AWA, AWO, AWTP (accompanying waybills for excisable goods), 3-2 (waybills for the issue of assets.), ф. 3-5 (Invoice for internal movement of stocks).

It will be possible to create an EI with one click, based on the AWG in the Electronic invoice system;

  1. In connection with the introduction of the AWG, f.016 – notification of temporary import/export of goods will be canceled;
  2. It is assumed that in the future, with the introduction of electronic accompanying invoices in other EAEU countries, f.328.00 – an application for the import of goods and payment of indirect taxes will be canceled. This year, the provision of f.320.00 – declaration on indirect taxes has already been canceled.

Improvements and optimization of work in IS EI

- It is possible to sell the goods without waiting for the presentation of the TRF. 328.00;

- Deadlines for correcting the issued AWG are increased;

- The restriction on the correction of the AWG has been removed;

- Implemented the functionality of uploading goods to the EI IS with an Excel file.

In conclusion, it should be noted that goods imported from third countries get to the VW automatically from the declarations of goods. When selling imported goods in the Republic of Kazakhstan, the AWG is issued at each sale.

Retail sales «local shop» confirm the AWG only for excisable goods, the write-off from the МЦ is carried out automatically. The marked product is subject to write-off via a 2D scanner. For «local shops» the obligation of registration of the AWG during sale, maintaining «Virtual Warehouse» is excluded

Дата публикации
22 октября 2021